BEFORE THE UTAH[ STATE TAX
COMMISSION
_____________________________________
XXXXX
:
Petitioner : FINDINGS OF
: CONCLUSIONS
OF FACT
: AND FINAL
DECISION
:
: Appeal No.
89-1882
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION :
: Acct No.
XXXXX
Respondent :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal hearing on
XXXXX. Paul F. Iwasaki, Presiding
Officer, heard the matter for and in behalf of the Commission. Present and representing the Petitioner was
XXXXX.
Based
upon the evidence and testimony presented at the hearing, the Tax Commission
hereby makes its:
FINDINGS OF FACT
1.
The tax in question is sales tax.
2.
The periods in question are the third quarter, XXXXX, the first quarter, XXXXX,
and the third quarter, XXXXX.
3.
Petitioner testified that in XXXXX he and two others formed a partnership and
began the business known as XXXXX.
4.
XXXXX is a retail clothing store located in the XXXXX in Utah County.
5.
In XXXXX the Petitioner bought out the other two partners and has since run the
business as a sole proprietor. It was
at that time he discovered that the sales tax for the above listed periods had
not been paid.
6.
Petitioner stated that one of the other partners in the business had been
responsible for the payment of sales tax.
However, he failed to do so in a timely manner.
7.
A penalty in the amount of $$$$$ was assessed for the late payments of the
quarterly sales tax.
CONCLUSIONS OF LAW
The
Tax Commission is granted the authority to waive, reduce, or abate the
penalties and interest upon showing of reasonable cause. (Utah Code Ann.
§59-1-401(8).)
DECISION AND ORDER
Based
upon the foregoing, the Tax Commission finds that sufficient evidence has not
been established which would justify a reduction or the waiver of the penalties
for the periods in question. Therefore,
the Petitioner's request to waive the penalty for the third quarter XXXXX, and
the first and third quarters of XXXXX is denied. It is so ordered.
DATED
this 4th day of April, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner